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All Journal Manajemen Informatika JIPSINDO (Jurnal Pendidikan Ilmu Pengetahuan Sosial Indonesia) Jurnal Kajian Komunikasi Jurnal Pendidikan Ilmu Sosial International Journal Pedagogy of Social Studies J-EBIS (Jurnal Ekonomi dan Bisnis Islam) JURNAL PENDIDIKAN TAMBUSAI The Indonesian Journal of Social Studies Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah IJECA (International Journal of Education and Curriculum Application) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Jendela Inovasi Daerah Journal of Sharia Economics Teknologi Sipil : Jurnal Ilmu Pengetahuan dan Teknologi Gunung Djati Conference Series Innovative: Journal Of Social Science Research Ekalaya : Jurnal Ekonomi Akuntansi Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jouhou Gijitsuka: Teknologi Informatika
Ridwan Effendi
Universitas Pendidikan Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Analisis Penerapan PSAK 459 Pada Pencatatan Akuntansi Produk Simpanan Wadiah: Studi Pada KSPPS BMT Nusa Ummat Sejahtera Kantor Cabang Cileunyi Bandung Anshori, Rio; Yulianti, Lina; Effendi, Ridwan
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 2 (2025): Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v2i2.1060

Abstract

Penelitian ini bertujuan untuk menganalisis pencatatan akuntansi produk simpanan wadiah oleh BMT dan kesesuaiannya dengan PSAK 459 serta PAPSI, serta mengidentifikasi kendala-kendala yang dihadapi dalam penerapannya. Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, dokumentasi, dan wawancara. Hasil penelitian menunjukkan bahwa: 1) KSPPS BMT Nusa Ummat Sejahtera Cabang Cileunyi Bandung menggunakan software IBSS dalam pencatatan akuntansi simpanan wadiah, sehingga pencatatannya menjadi lebih efektif; 2) Pencatatan akuntansi simpanan wadiah belum sepenuhnya sesuai dengan PSAK 459, terutama dalam pengakuan penerimaan, pendapatan, dan beban yang seharusnya diakui pada saat terjadinya, serta pendapatan atas pengelolaan dana yang seharusnya bukan merupakan keuntungan untuk dipublikasikan, dan pemberian bonus yang seharusnya tidak diperjanjikan sebelumnya; 3) Pencatatan juga belum sepenuhnya sesuai dengan PAPSI, khususnya dalam pengakuan beban dan pengungkapan fasilitas isimewa kepada penyimpan; 4) Kendala utama terletak pada transaksi BMT yang masih sederhana dan software IBSS yang belum terintegrasi, sehingga laporan keuangan akhir tidak lengkap dan memuat atas transaksi wadiah, terutama terkait fasilitas istimewa, belum diterapkan secara maksimal.
ANALYSIS OF THE ACCOUNTING INFORMATION SYSTEM OF CASH RECEIPTS AND EXPENDITURES IN IMPROVING INTERNAL CONTROL AT THE KS PPS BMT NUSA UMMAT SEJAHTERA CILEUNYI BRANCH OFFICE Rinda Andayani; Lina Yulianti; Ridwan Effendi
Gunung Djati Conference Series Vol. 56 (2025): Seminar Nasional Ekonomi dan Bisnis Islam
Publisher : UIN Sunan Gunung Djati Bandung

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Abstract

In the era of digital transformation, Islamic financial institutions are required to have reliable financial management systems to face increasing competition and the complexity of financial transactions. One of the essential elements is the Accounting Information System (AIS), which plays a role in accurately recording, processing, and reporting financial transactions. This study aims to analyze the implementation of AIS in cash management and its contribution to strengthening internal control at KSPPS BMT Nusa Ummat Sejahtera Cileunyi Branch. This research employs a descriptive method with a qualitative approach. Data were obtained through interviews, observations, and documentation. The results show that KSPPS BMT has implemented an online-based AIS using IBSS and Branchless software, which includes key components such as hardware, software, brainware, databases, procedures, and communication networks. This system supports accountability and efficiency in financial recording in accordance with Sharia principles. However, the implementation is not yet optimal due to challenges such as system disruptions, limited technology, and continued use of manual records. Internal control is also not fully effective due to a lack of professional staff, an informal organizational structure, and unclear task separation. Nevertheless, the presence of AIS has proven beneficial in monitoring transactions, improving the reliability of financial reports, and supporting audits and decision-making processes. Therefore, strengthening technological infrastructure and enhancing human resource competencies are key to optimizing AIS implementation in the future.
CUSTOMER FOLLOW UP AND EDUCATION STRATEGY IN THE BYOND BSI DIGITAL APPLICATION MIGRATION PROCESS: A CASE STUDY AT BANK SYARIAH INDONESIA KC ASTANA ANYAR Ade Jamarudin; Ridwan Effendi; M. Rivaldo Putra
Gunung Djati Conference Series Vol. 56 (2025): Seminar Nasional Ekonomi dan Bisnis Islam
Publisher : UIN Sunan Gunung Djati Bandung

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Abstract

Improving service quality, operational effectiveness, and competitiveness of financial institutions including in the context of Islamic banking is a strategic goal of digital transformation in the banking industry. Migrating Bank Syariah Indonesia (BSI) service applications from BSI Mobile to BYOND BSI is one form of real implementation of this transformation. This study examines the education and follow-up strategies applied to customers during the digital application migration process, focusing on a case study at BSI Astana Anyar Branch Office, Bandung. The method used is a descriptive qualitative approach through field observation. The results of the study indicate that an intensive communication strategy via WhatsApp messages and telephone, accompanied by technical guidance on the installation and activation of the BYOND BSI application, plays an important role in increasing customer understanding, convenience, and involvement. In addition, the availability of informative and responsive services helps build customer trust in the new digital service system. These findings conclude that the Islamic banking sector, which is adapting to advances in financial technology, can successfully adopt digital transformation if supported by a systematic follow-up strategy and a relevant educational approach.
ANALYSIS OF ACCOUNTING TREATMENT OF NON-HALAL FUNDS AT THE NATIONAL ZAKAT INSTITUTION DAARUT TAUHIID PEDULI Agustin, Savitri; Yulianti, Lina; Effendi, Ridwan
Journal of Sharia Economics Vol. 6 No. 2 (2025): Islamic Finance
Publisher : Program Studi Magister Ekonomi Syariah UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jose.v6i2.8377

Abstract

The management of non-halal funds sourced from activities that are not in accordance with sharia principles is a crucial issue for the National Amil Zakat Institution (LAZNAS), because it risks reducing accountability and public trust. This study aims to analyze in depth the management mechanism and application of accounting treatment of non-halal funds at LAZNAS Daarut Tauhiid Peduli. The research approach used is qualitative with descriptive methods, where data is obtained through interviews, observations, and documentation studies. The results found that LAZNAS Daarut Tauhiid Peduli has implemented a strict management mechanism, including separation of funds from the beginning, internal classification as Sharia Prohibited funds (YDS), as well as a layered approval flow involving the Sharia Supervisory Board. The accounting treatment applied is in accordance with the principles of PSAK 409, where funds are recognized as liabilities, measured at nominal value, and presented and disclosed separately in the financial statements. It is concluded that the practice in this institution can be a model of accountable governance, although it is still faced with the obstacles of the lack of specific technical regulations and the complexity of internal procedures.
Pengaruh Perencanaan Pajak dan Beban Pajak Tangguhan terhadap Manajemen Laba pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di ISSI Fatihah, Nurul; Tripalupi, Ramadhani Irma; Effendi, Ridwan
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 3 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i3.2020

Abstract

This study was conducted based on many companies that practice earnings management in Indonesia. A company manipulates its financial statements by adjusting the figures in the financial statements using accounting policies so that the company looks good to external parties. This study aims to determine the effect of tax planning and deferred tax expenses on earnings management in food and beverage companies listed on the Indonesian Sharia Stock Index (ISSI) from 2020 to 2023, both partially and simultaneously. This study is quantitative in nature, which the researcher used to examine the predetermined sample. This study uses purposive sampling in selecting samples, namely by setting certain criteria so that 10 company samples were obtained as research objects. The results of the testing in this thesis simultaneously show that tax planning and deferred tax expenses have a significant effect on earnings management of 20.1%, while the rest is influenced by other factors not examined in this study. Meanwhile, partially, tax planning has an effect on earnings management, and deferred tax expenses do not have an effect on earnings management.
Analisis Peran Pembiayaan KUR Mikro dalam Mendukung Peningkatan Daya Saing UMKM di Era Digital: Studi Kasus di Bank Syariah Indonesia KCP Sumedang Tanjungsari 2 Rijanti Rahayu Maulani; Ridwan Effendi
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 2 No. 4 (2025): Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v2i4.1571

Abstract

Rapid technological developments create opportunities for businesses to scale their businesses. Sharia Micro KUR is a step toward optimizing working capital and investment in accordance with sharia principles. This study aims to analyze the role of Micro KUR financing, outline strategies for utilizing Micro KUR financing in the digital era, and identify challenges in distributing and utilizing Micro KUR to increase the competitiveness of MSMEs. This study uses a qualitative approach and descriptive methods with primary and secondary data sources through observation, interviews with Micro staff, and literature review of articles related to MSMEs in the Digital Era. The analysis shows that Micro KUR financing is a solution for economic development in Indonesia, serving halal MSMEs facing capital challenges. Sharia Micro KUR can be utilized by MSMEs to meet their capital needs as an alternative to adopting digital marketing technology through social media. However, behind the utilization of Micro KUR, there are significant challenges in distributing BSI and utilizing MSMEs. Suggestions for other researchers include applying a quantitative approach with statistical data analysis regarding the relationship between the use of Sharia Micro KUR and increasing the competitiveness of MSMEs in the digital era.
Co-Authors - Sapriya A Halim A.A. Ketut Agung Cahyawan W Ade Jamarudin Agustin, Savitri Amalia, Triana Ambarwati, Inggar Carissa Ananda Salma Pebrianty Anshori, Rio Aulia Rahmah Budi Haryanto Cecep Darmawan Cicilia Dyah Sulistyaningrum Indrawati Denaya Ayu Fadiah Fachriza Noor Abdi Faqih Samlawi Fatihah, Nurul Gesha Fadhillah Ramdhan Hana Silvana Haryanegara, Muhammad Endriski Agraenzopati Heni Nuraeni Zaenudin I Gusti Wayan Murjana Yasa Ibrahim, Erik Perdana Indri Ariyanti Kokom Komalasari Kusnendi Kusnendi Lina Yulianti M. Rivaldo Putra Marti Utari Muhammad Rivai Muhammad Zulkarnain Muthaqin, Dwi Iman Nazwa Nur Afifah Ratna Fitria Reinita Reinita Rida Nurul Fadillah Rijanti Rahayu Maulani Rinda Andayani Soetarno Joyoatmojo Sukmayadi, Vidi Tripalupi, Ramadhani Irma Whitney Zilyamaulid Khairunnisa Zaenal Abidin Zahara, Fitria Nissa